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INDONESIA
Agregat: Jurnal Ekonomi dan Bisnis
Published by Universitas Muhammadiyah Prof. Dr. Hamka
ISSN : 25495658     EISSN : 25497243     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is issued two times annually, i.e., in March, and September.
Arjuna Subject : -
Articles 186 Documents
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The Effect of Macroeconomic Indicators and Governance as Demand Factors on Tax Ratio Arief Budi Wardana; Dita Sari Puspitarini
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol6/is1pp1-16

Abstract

This study aims to complement the many studies on the tax ratio (tax ratio) in supply factors. In addition to knowing the effect of supply factors on the tax ratio, this study was conducted to determine the impact of demand factors on the tax ratio managed by the DGT at the provincial level. The supply factors in this study include macroeconomic variables and economic structure (GRDP of the Agricultural Sector). Meanwhile, the demand factors in this study include the quality of governance implementation, income inequality, and fiscal decentralisation. The research method used is quantitative research by utilising panel data. The results show that the variables of economic growth, income inequality, and voice hurt the tax ratio. The economic structure variables (agricultural sector GDP) and unemployment rate affect the tax ratio positively. The fiscal decentralisation, accountability, and inflation rate variables do not affect the tax ratio.
Implementation of Accounting Standards By SMEs: Coercion or Rationality? Mila Indriastuti
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol6/is1pp36-45

Abstract

This study explores the implementation of SMEs Accounting Standard and observes its motives. The research method uses a narrative paradigm with an interview and observation approach. The results of this study showed that not all informants used SAK EMKM. The findings refute prior research that considers education, perception, and understanding of the motive of compliance with the standard. Moreover, rationality and stakeholder theory become the strong motives underlying their decision to implement SMEs Accounting Standard.
The Role of Price, E-Wom, and Store Atmosphere in Taking Purchase Decisions at Coffee Shops in the Digital Age Wahyu Eko Setianingsih
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The millennial lifestyle today is visiting cafes to hang out with friends. This makes the cafe business mushrooming in the Jember area. Researchers are interested in conducting this research because of a shift in consumer behavior in seeking information about the products or services used. The purpose of this study was to determine the effect of price, e-wom, and store atmosphere on purchasing decisions at a coffee shop. The population used is visitors to the coffee shop during the study period. The sampling technique used was non-probability sampling with purposive sampling. The statistical tool used to solve the research problem is multiple linear regression accompanied by classical assumption test to ensure that the data is free from bias, accurate in estimation, and consistent. The results of multiple linear regression are the price variable has a significant effect with a value of 0.021 and the e-wom variable is significant with a value of 0.002. While the store atmosphere variable has no effect on purchasing decisions.
Pre & Post Merger Financial Analysis In PT Perusahaan Gas Negara Tbk and PT Pertamina Gas Fitria Fitria; Hakiman Thamrin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This study obtain financial performance differences of PT Perusahaan Gas Negara and PT Pertamina Gas before and after the merger in April 2018. Authors use state-owned companies in the Energy and Oil and Gas sector as population. The sampling technique was carried out using purposive sampling with the criteria for merging until 2019. SOE Financial Health Assessment method by KEPMENBUMN NO 100 and Pre-test & Post- tests using nine indicators : ROI, ROE, Cash Ratio, Current Ratio, TATO, TETA, Collection Period, Inventory Turn Over, and EVA. By using data two years before the merger (2016) until two years after the merger (2020), the results shows ROE changed after merger process, other indicators show variation results.
Existence Of Corporate Governance In Indonesian State-Owned Enterprises Saring Suhendro
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol6/is1pp46-56

Abstract

The sample consisted of 72 non-financial Indonesian state-owned businesses. The overall corporate governance score in 2020 is based on the annual report. The main goals of this study are to comment on Indonesia's state-owned firm self-assessment system, evaluate the relative importance of various klaster industries, and give extensive information on each corporate governance implementation. The energy, oil and gas klaster, mineral and coal klaster, infrastructure klasters, and logistics klasters are shown to have the strongest predictive value of business results in this study. With a score of above 90, this is a very excellent predictor. The score evaluation results for health, logistics, telecommunications, tourism, and support klasters reveal a score attainment of 85-90 with a very excellent predicate. Manufacturing klaster, tourism klaster, and support klaster all have a positive outlook. Corporate governance has a good and large impact on Indonesian state-owned firms, according to empirical research. Only a sample of Indonesian state-owned firms was used in this study.
Analyzing The Determinants of Financial Distress In Indonesian Sharia Banking With ISR as a Moderating Variable Muhammad Tamul Fikri; Rossje V Suryaputri; Yasir Arafat
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol6/is1pp110-129

Abstract

This study aims to analyze the determination of Financial Distress in Indonesian Islamic Banking with ISR as a Moderating Variable. The data used is secondary data obtained from the financial statements of Islamic Banking listed on the Indonesia Stock Exchange. This research is a research conducted by testing the hypothesis. A total of 11 samples from 14 banks with an observation period of 5 years, 2016-2020 were selected using Data Cross Sections and time series methods. The analytical method used to test the hypothesis in this study is panel data regression analysis. The results of this study indicate that the variable score of Corporate Governance has a negative effect on Financial Distress, while the Board Director, Board Syariah Director and ISR have a positive effect on Financial Distress.
The Diffusion of Shopping Innovation in Metaverse: Opportunities and Challenges in Indonesia Emaridial Ulza; Mohammad Hamsal; Asnan Furinto; Rano Kartono
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol6/is1pp130-140

Abstract

In the future, the development of the artificial world (Metaverse) is expected to affect how consumers spend and will affect geopolitical, socioeconomic, and education. The Research wants to describe how these three things become challenges and opportunities for companies and governments in developing business in the second life metaverse by looking at the diffusion of innovation theory
Financial Ratio and Initial Return on Companies in Indonesia Murdiyah Hayati; Nadila
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The development of various types of businesses in Indonesia began to emerge in the era of globalization, causing business competition to be increasingly fierce. This study aims to analyze the effect of the oversubscriptio ratio, underwriter reputation, firm size, and leverage on initial return. The independent variables of this study are oversubscriptio, underwriter reputation, firm size, and leverage while the dependent variable is initial return. The sample in this study is a publicly listed company that has an initial public offering (IPO) listed on the Indonesia Stock Exchange in 2015-2021 with a total of 133 companies as samples. The research method uses multiple linear regression. The results of the study found that the oversubscriptio ratio, underwriter reputation, and firm size had a significant effect on initial return, while leverage had no effect on initial return. Investors do not only pay attention to the financial aspects of the company, but also pay attention to non-financial aspects.
The Influence Of Price Limit And Stock Return On Investment Contingency In Ipo Corporate For The 2020 Period On Indonesia Stock Exchange Hartanto Dewantoro; Nendi Juhandi; Yadi Nurhayadi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The objective of this study is to investigate the influence of Price Limit and Stock Return toward Trading Volume, Stock Return Volatility upon Corporate Initial Public Offerings for the 2020 period. In this investigation, the variables reviewed include Price Limit (X1) and Stock Return (X2) on Trading Volume (Y1), Stock Return Volatility (Y2). The research instruments were obtained through a loaded sampling of the corporate population carrying out initial public offerings in 2020. Multiple linear regression analysis was utilised as a data analysis technique and this investigation was performed by operating Eviews 10 software. The findings of this study indicate that Price Limit is positively associated with Trading Volume when the pre-change sessions. In stark contrast, in post-change sessions, the Price Limit is negatively correlated to Trading Volume. Both before and after the transformation of trading time, Stock Return significantly affects Trading Volume. Similarly, Price Limit and Stock Return simultaneously and significantly influence Trading Volume. Furthermore, Stock Return Volatility is affected by the Price Limit. Stock Return has a significant effect on Stock Return Volatility. Price Limit and Stock Return significantly influence the Stock Return Volatility.
Pay Later E-Commerce Development Phenomenon Review From Sharia Economic Point Nurwahidah Firdaus; Eko Suyono; Dewi Susilowati3 Susilowati; Wahyudin Wahyudin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

Pay later is a financial technology (fintech) innovation that has the concept of buying now and paying later. The problem highlighted in Islam is that pay later leads to a consumptive lifestyle to be a spendthrift which is not recommended according to the Shari'a laws. The purpose of this study is to find out and dig deeper into the use of the right contract in e-commerce pay later transactions as well as to find out and dig deeper into Sharia-compliant etiquette in e-commerce pay later transactions.  This paper is a causal relationship study that is using a qualitative approach. Data are collected through an archival study based on the literature.  Based on the analysis this study concludes that online credit buying and selling contracts which are suitable with Islamic laws are Qardh and Murabahah contracts as the right and appropriate contracts to be applied in Pay later transactions. It is because Qardh and Murabahah are in accordance with the fatwa of Majelis Ulama Indonesia where the contracts explain how the delay in payment or debit transactions are carried out.

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